Supreme Court of India

Executors of the Estate of J.K. Dubash v. Commissioner of Income Tax, Bombaycity.

Diary number
Neutral citation Not assigned by the Court
How to cite
Decided 21 December 1950

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

From the headnote

dated March 19, 1948, in a reference made by the Income-tax Appel- late Tribunal under section 66 (1) of the Indian Income-tax Act (Income* tax Reference No. 26 of 1947). Sir N.P. Engineer (R. J. Kolah, with him) for the appel- lant. M. . Setalvad, Attorney General for India, ( . N. Joshi, with him) for the respondent. 1950. December 21.

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